In re Dolphine Die Cast (P) Ltd (GST AAR Karnataka) In the case of manufacture of Die by the applicant and invoiced to the recipient, without moving the goods, the applicant has to raise the tax invoice addressed to the foreign buyer. Since it is an intra-State supply, he has to collect the CGST and SGST […]
In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala) Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance? Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressings, ulcers etc dry […]
The works contract service provided by the applicant to NCBS, is liable to tax at: 18% (CGST+SGST) as it is covered under item no. (xii) of Serial No.3 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended from time to time
In re LSquare Eco Products Pvt Ltd (GST AAR Karnataka) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? On verification of the structure and purpose for which kraft paper honeycomb board or paper honeycomb board used are similar to the corrugated paper board (listed under 48081000), only difference […]
In re Sai Motors (GST AAR Karnataka) The retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and applicant is entitled for input tax credit of tax paid on purchase of vehicle i.e. scooter. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF […]
Shri Rahul Sharma Vs Barbeque Nation Hospitality Ltd.(National Anti-Profiteering Authority) Brief facts of the case are that an application dated 31.07.2018 was filed, under Rule 128 (1) of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent, by not passing on the benefit of reduction in the GST rate from […]
Compulsory veterinary certificate issued by Competent Authority of exporting country is not being insisted upon by field formations in consignments of dairy products (including edible lactose).
As per MF Regulations, there are several steps envisaged with respect to winding up of Mutual Fund schemes before the scheme ceases to exist. During this process, such units can be listed and traded on a recognized stock exchange, which may provide an exit to investors.
Whether increase in threshold by CG through notification for initiating CIRP is prospective or retrospective in effect?
